The Export Tax Rebate Rate Adjustment Of The Export Trade

Export tax rebate is a policy system that the tax department returns the indirect taxes contained in the commodities to exporters, so that the tax-reduced exports can get in the international markets with a competitive price, which is an important means of supporting foreign trade and exports. China is the world's largest textile exporter, and textile exports plays an important role in China's export trade, so the adjustment of export tax rebate policy has a tremendous impact on the development of China's textile export trade. Given the importance of export tax rebate policy to China's textile export trade and the diversity of its impact effects, it is very meaningful to study the economic effects of the export tax rebate through the analysis of the textile export trade, combined with empirical analysis of textile export of Jiangsu Province.The article first defines the meaning of export tax rebate, the theoretical basis for the implementation of export tax rebate and the functions of export tax rebate; Then by reviewing the evolution process of China's textile export tax rebate policy, summarizes the overall impact that tax rebate policy has on China's textile export trade to assess the export tax rebate policy; After that, textile exports trade of Jiangsu Province as a sample, measures the specific impact export tax rebate policy has on textile exports of Jiangsu Province, using econometric techniques.The first model selects the textile export tax rebate rate and exports data of Jiangsu Province,1985-2009, for analysis, and comes to a conclusion that the export tax rebate policy has a positive effect on textile and apparel exports of Jiangsu Province, and the one-period-lag impact of tax rebate variable is more significant than the current; The second model uses export data of four major textile and garment export commodities of Jiangsu Province, from the 1st Quarter 2004 to the 4th Quarter 2008, to show that the export tax rebate rate is helpful to guide textile and garment exports of Jiangsu Province to change from low value-added products to high value-added products, but this guiding function is not prominent; Finally, on the basis of empirical results, Gives proposals to improve the export tax rebate policy and the future development of textile export trade of Jiangsu Province.